What is the Wisconsin use tax?
Use tax is the counterpart of sales tax. It must be paid on all taxable items purchased from retailers who do not collect Wisconsin sales tax and all taxable items brought into Wisconsin.* It applies to purchases made in foreign countries as well as other states. Use tax only applies when Wisconsin sales tax is not charged. *Wisconsin allows a credit against the use tax due for the combined state and local sales taxes properly paid to another state. For additional information about this credit, see the tax release titled “Credit for Sales and Use Taxes Paid to Other States and Their Local Units of Government” published in Wisconsin Tax Bulletin #157 (July 2008) for information about how to compute the tax due.
Related Questions
- Can an out-of-state business such as a mail-order company collect Wisconsin use tax on taxable goods that are mailed or delivered into Wisconsin?
- Is it possible to completely offset all my Wisconsin tax liability by claiming the historic rehabilitation credit?
- What is the Wisconsin advance earned income credit referred to on lines 3 and 5 of the My Tax Account Form WT‑7?
